Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Non-bailable warrants issued against a person summoned under Section 50 PMLA were quashed on the ground that the Special Court lacked jurisdiction under Section 73 CrPC. Section 73 permits warrants only against a convict, proclaimed offender, or a person accused of a non-bailable offence who is evading arrest; here the person was consistently shown as a "witness" in summons and MLAT material, and there was no finding that he was an accused or absconding. Non-compliance with Section 50 summons could at best attract prosecution under Section 174 IPC, not issuance of warrants without meeting Section 73 prerequisites. The impugned order was set aside and the petition was allowed - HC
Non-bailable warrants issued against a person summoned under Section 50 PMLA were quashed on the ground that the Special Court lacked jurisdiction under Section 73 CrPC. Section 73 permits warrants only against a convict, proclaimed offender, or a person accused of a non-bailable offence who is evading arrest; here the person was consistently shown as a "witness" in summons and MLAT material, and there was no finding that he was an accused or absconding. Non-compliance with Section 50 summons could at best attract prosecution under Section 174 IPC, not issuance of warrants without meeting Section 73 prerequisites. The impugned order was set aside and the petition was allowed - HC
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